Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
295.0340 Independent Contractor. The sales tax applies to the weekly retainer paid by newspapers to a photographer as independent contractor rather than as employee, who is paid on an hourly basis regardless of the number of pictures taken, and delivers exposed film to the newspapers. 11/6/57.